UPGST RULES 2017 AS AMENDED UPTO… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Long title	2
Type	Rules
Year	2017
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad UPDATED UPTO MARCH 2026 DEPARTMENT OF STATE TAXES UTTAR PRADESH Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Compiled and Updated By Arvind Kumar Baliyan Joint Commissioner (GST), State Tax Uttar Pradesh Paritosh Kumar Mishra Deputy Commissioner (GST), State Tax Uttar Pradesh In Association with NTN NATIONAL LAW BOOK PUBLICATIONS B-2, Modern Plaza Building, Ambedkar Road, Ghaziabad-201001 email : ntnalerts@gmail.com website : www.gstlawsindia.com;

DISCLAIMER :

The text provided here is only for information purposes. Please compare text with original Gazette notification for legal purposes.

Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Dr. Nitin Bansal I.A.S.

Commissioner State Taxes Uttar Pradesh

4. Vibhuti Khand, Gomti Nagar Lucknow -226010 : 0522-2721147/49 E-mail : ctcomhqlu up@nic.in :cctup2013@gmail.com { Do. No: .............. Date ...............

MESSAGE The UPGST Act was implemented on 1st July, 2017. Since its inception, till date, various amendments in the Act have been incorporated through Amendment Acts, Ordinances and RoDs ( Removal of Difficulty Orders ) to address the public grievances and make the procedure more taxpayer friendly.

Despite being a mirror image of CGST Act, UPGST Act has its own elements which makes it slightly distinct from the CGST Act. Although many updated versions of CGST Act are available, but not for UPGST Act.

There have been frequent changes in the GST Act in the past few years. Being an ongoing process, the regular updation and compilation ( along with past history) of the Act had been the need of the hour. With his updated edition, the said requirement has been fulfilled.

The hefty work of updation and compilation of the UPGST Act has been carried out successfully by Mr. Arvind Kumar Baliyan, Joint Commissioner (GST), State Tax, UP and Mr. Paritosh Kumar Mishra, Deputy Commissioner, State Tax, UP in association with NTN.

I hope that this tradition will be carried on in the future also.

I strongly believe that this version will be useful for all the Departmental Officers and other Stakeholders.

(Dr. Nitin Bansal) Commissioner, State Tax U.P.

20th May, 2026 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad FOREWORD In alignment with the ongoing amendments to the U.P. GST Rules, 2017 the State Tax Headquarters has prepared this comprehensive and updated edition of the Rules.

We extend our sincere gratitude to Dr. Nitin Bansal, I.A.S., Commissioner, State Tax, U.P., for his invaluable encouragement and guidance. We also deeply appreciate the dedicated efforts and cooperation of National Law Book Publications, Ghaziabad, whose support has been instrumental in accomplishing this significant task.

It is our firm belief that this edition will prove to be a highly useful reference for our departmental colleagues as well as for all stakeholders engaged in the field of GST Taxation.

Arvind Kumar Baliyan Joint Commissioner (GST) State Tax, Uttar Pradesh Paritosh Kumar Mishra Deputy Commissioner (GST) State Tax, Uttar Pradesh 2026 Table of Contents 1 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad THE UTTAR PRADESH GOODS AND SERVICES TAX RULES, 2017

CHAPTER I PRELIMINARY Rule 1 Short title, and Commencement 01 Rule 2 Definitions 01

CHAPTER II Composition Levy Rule 3 Intimation for composition levy. 02 Rule 4 Effective date for composition levy. 03 Rule 5 Conditions and restrictions for composition levy 04 Rule 6 Validity of composition levy 04 Rule 7 Rate of tax of the composition levy 05 Chapter III REGISTRATION Rule 8 Application for registration 07 Rule 9 Verification of the application and approval. 09 Rule 9A Grant of registration electronically. 12 Rule 10 Issue of registration certificate. 13 Rule 10 A Furnishing of Bank Account Details 13 Rule 10 B Aadhaar authentication for registered person 14 Rule 11 Separate registration for multiple places of business within a State or a Union territory 15 2026 Table of Contents 2 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 12 Grant of registration to persons required to deduct tax at source or to collect tax at source.

16 Rule 13 Grant of registration to non-resident taxable person.

17 Rule 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 18 Rule 14A Option for taxpayers having monthly output tax liability below threshold limit.

18 Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person 20 Rule 16 Suo moto registration 20 Rule 16A Grant of temporary identification number. 20 Rule 17 Assignment of Unique Identity Number to certain special entities.

21 Rule 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board.

21 Rule 19 Amendment of registration. 21 Rule 20 Application for cancellation of registration. 23 Rule 21 Registration to be cancelled in certain cases. 23 Rule 21A Suspension of registration 25 Rule 22 Cancellation of registration. 27 Rule 23 Revocation of cancellation of registration. 28 Rule 24 Migration of persons registered under the existing law.

29 2026 Table of Contents 3 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 25 Physical verification of business premises in certain cases.

31 Rule 26 Method of authentication. 31

CHAPTER IV DETERMINATION OF VALUE OF SUPPLY Rule 27 Value of supply of goods or services where the consideration is not wholly in money.

34 Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent.

34 Rule 29 Value of supply of goods made or received through an agent.

35 Rule 30 Value of supply of goods or services or both based on cost.

36 Rule 31 Residual method for determination of value of supply of goods or services or both.

36 Rule 31A Value of supply in case of lottery, betting, gambling and horse racing 36 Rule 31B Value of supply in case of online gaming including online money gaming.

37 Rule 31C Value of supply of actionable claims in case of casino 37 Rule 31D Value of supply of goods on basis of retail sale price.

37 Rule 32 Determination of value in respect of certain supplies 39 Rule 32A Value of supply in cases where Kerala Flood Cess is applicable.

40 Rule 33 Value of supply of services in case of pure 41 2026 Table of Contents 4 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad agent.

Rule 34 Rate of exchange of currency, other than India rupees, for determination of value 41 Rule 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax 42 Chapter V Input Tax Credit Rule 36 Documentary requirements and conditions for claiming input tax credit 43 Rule 37 Reversal of input tax credit in the case of nonpayment of consideration 45 Rule 37A Reversal of input tax credit in the case of nonpayment of tax by the supplier and re-availment thereof.

46 Rule 38 Claim of credit by a banking company or a financial institution 47 Rule 39 Procedure for distribution of input tax credit by Input Service Distributor 47 Rule 40 Manner of claiming credit in special circumstances 52 Rule 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business 53 Rule 41A Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory 54 Rule 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof 54 Rule 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in 60 2026 Table of Contents 5 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad certain cases.

Rule 44 Manner of reversal of credit under special circumstances 67 Rule 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker 68 Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES Rule 46 Tax invoice 70 Rule 46A Invoice-cum-bill of supply 73 Rule 47 Time limit for issuing tax invoice 74 Rule 47A Time limit for issuing tax invoice in cases where recipient is required to issue invoice.

74 Rule 48 Manner of issuing invoice 74 Rule 49 Bill of supply 75 Rule 50 Receipt voucher 76 Rule 51 Refund voucher 77 Rule 52 Payment voucher 77 Rule 53 Revised tax invoice and credit or debit notes 78 Rule 54 Tax invoice in special cases 80 Rule 55 Transportation of goods without issue of invoice 82 Rule 55A Tax Invoice or bill of supply to accompany transport of goods 83 2026 Table of Contents 6 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Chapter VII Accounts and Records Rule 56 Maintenance of accounts by registered persons 84 Rule 57 Generation and maintenance of electronic records 86 Rule 58 Records to be maintained by owner or operator of godown or warehouse and transporters 86 Chapter VIII Returns Rule 59 Form and manner of furnishing details of outward supplies 88 Rule 60 Form and manner of ascertaining details of inward supplies 91 Rule 61 Form and manner of furnishing of return 94 Rule 61A Manner of opting for furnishing quarterly return 96 Rule 62 Form and manner of submission of statement and return 97 Rule 63 Form and manner of submission of return by non-resident taxable person 99 Rule 64 Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India 100 Rule 65 Form and manner of submission of return by an Input Service Distributor 100 Rule 66 Form and manner of submission of return by a person required to deduct tax at source 100 2026 Table of Contents 7 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 67 Form and manner of submission of statement of supplies through an ecommerce operator 101 Rule 67A Manner of furnishing of return or details of outward supplies by short messaging service facility 101 Rule 68 Notice to non-filers of returns 102 Rule 69 Omitted 102 Rule 70 Omitted 102 Rule 71 Omitted 102 Rule 72 Omitted 102 Rule 73 Omitted 102 Rule 74 Omitted 102 Rule 75 Omitted 102 Rule 76 Omitted 102 Rule 77 Omitted 102 Rule 78 Matching of details furnished by the e- Commerce operator with the details furnished by the supplier 102 Rule 79 Omitted 103 Rule 80 Annual return 103 Rule 81 Final return 105 Rule 82 Details of inward supplies of persons having Unique Identity Number 105 Rule 83 Provisions relating to a goods and services tax practitioner 105 2026 Table of Contents 8 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 83A Examination of Goods and Services Tax Practitioners 108 Rule 83B Surrender of enrolment of goods and services tax practitioner 112 Rule 84 Conditions for purposes of appearance 112 Chapter IX Payment of Tax Rule 85 Electronic Liability Register 113 Rule 86 Electronic Credit Ledger 114 Rule 86A 115 Rule 86B Restrictions on use of amount available in electronic credit ledger 116 Rule 87 Electronic Cash Ledger 117 Rule 88 Identification number for each transaction 120 Rule 88A Order of utilization of input tax credit 120 Rule 88B Manner of calculating interest on delayed payment of tax 120 Rule 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return 122 Rule 88D Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return 122 Chapter X Refund Rule 89 Application for refund of tax, interest, penalty, 124 2026 Table of Contents 9 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad fees or any other amount Rule 90 Acknowledgement 133 Rule 91 Grant of provisional refund 134 Rule 92 Order sanctioning refund 135 Rule 93 Credit of the amount of rejected refund claim 137 Rule 94 Order sanctioning interest on delayed refunds 138 Rule 95 Refund of tax to certain persons 138 Rule 95A Omitted 140 Rule 95B Refund of tax paid on inward supplies of goods received by Canteen Stores Department.

140 Rule 96 Refund of integrated tax paid on goods [or services] exported out of India.

141 Rule 96A [Export] of goods or services under bond or Letter of Undertaking 145 Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised 147 Rule 96C Bank Account for credit of refund 147 Rule 97 Consumer Welfare Fund 147 Rule 97A Manual filing and processing 152

CHAPTER XI ASSESSMENT AND AUDIT Rule 98 Provisional Assessment 153 Rule 99 Scrutiny of returns 154 2026 Table of Contents 10 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 100 Assessment in certain cases 154 Rule 101 Audit 155 Rule 102 Special Audit 155 Chapter XII Advance Ruling Rule 103 Qualification and appointment of members of the Authority for Advance Ruling 156 Rule 104 Form and manner of application to the Authority for Advance Ruling 156 Rule 105 Certification of copies of the advance rulings pronounced by the Authority 156 Rule 106 Form and manner of appeal to the Appellate Authority for Advance Ruling 156 Rule 107 Certification of copies of the advance rulings pronounced by the Authority 157 Rule 107A Manual filing and processing 157 Chapter XIII Appeals and Revision Rule 108 Appeal to the Appellate Authority 158 Rule 109 Application to the Appellate Authority 159 Rule 109A Appointment of Appellate Authority 160 Rule 109B Notice to person and order of revisional authority in case of revision.

160 Rule 109C Withdrawal of Appeal 160 Rule 110 Appeal to the Appellate Tribunal 161 2026 Table of Contents 11 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 110A Procedure for the Appeals to be heard by a single Member Bench.

163 Rule 111 Application to the Appellate Tribunal 163 Rule 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal 165 Rule 113 Order of Appellate Authority or Appellate Tribunal 166 Rule 113A Withdrawal of Appeal or Application filed before the Appellate Tribunal 166 Rule 114 Appeal to the High Court 166 Rule 115 Demand confirmed by the Court 167 Rule 116 Disqualification for misconduct of an authorised representative 167 Chapter XIV Transitional Provisions Rule 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day 168 Rule 118 Declaration to be made under clause (c) of subsection (11) of section 142 170 Rule 119 Declaration of stock held by a [principal and job-worker or agent 171 Rule 120 Details of goods sent on approval basis 171 Rule 120A Revision of declaration in FORM GST TRAN-1. 171 Rule 121 Recovery of credit wrongly availed 172 2026 Table of Contents 12 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Chapter XV Anti-Profiteering Rule 122 Omitted 173 Rule 123 Constitution of the Standing Committee and Screening Committee 173 Rule 124 Omitted 173 Rule 125 Omitted 173 Rule 126 Power to determine the methodology and procedure 173 Rule 127 Functions of the Authority 174 Rule 128 Examination of application by the Standing Committee and Screening Committee 175 Rule 129 Initiation and conduct of proceedings 175 Rule 130 Confidentiality of information 177 Rule 131 Cooperation with other agencies or statutory authorities 177 Rule 132 Power to summon persons to give evidence and produce documents 177 Rule 133 Order of the Authority 178 Rule 134 Omitted 180 Rule 135 Compliance by the registered person 180 Rule 136 Monitoring of the order 180 Rule 137 Omitted 180 2026 Table of Contents 13 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Chapter XVI E-way Rule Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill 182 Rule 138A Documents and devices to be carried by a person-in-charge of a conveyance 208 Rule 138B Verification of documents and conveyances 210 Rule 138C Inspection and verification of goods 211 Rule 138D Facility for uploading information regarding detention of vehicle 211 Rule 138E Restriction on furnishing of information in

PART A of FORM GST EWB-01 212 [Chapter XVII] Inspection, Search and Seizure Rule 139 Inspection, search and seizure 214 Rule 140 Bond and security for release of seized goods. 214 Rule 141 Procedure in respect of seized goods 215 [CHAPTER XVIII] DEMANDS AND RECOVERY Rule 142 Notice and order for demand of amounts payable under the Act 216 Rule 142A Procedure for recovery of dues under existing laws 219 Rule 142B Intimation of certain amounts liable to be recovered under section 79 of the Act 220 2026 Table of Contents 14 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 143 Recovery by deduction from any money owed. 220 Rule 144 Recovery by sale of goods under the control of proper officer 221 Rule 144A Recovery of penalty by sale of goods or conveyance detained or seized in transit 221 Rule 145 Recovery from a third person 223 Rule 146 Recovery through execution of a decree, etc 224 Rule 147 Recovery by sale of movable or immovable property 224 Rule 148 Prohibition against bidding or purchase by officer 225 Rule 149 Prohibition against sale on holidays 225 Rule 150 Assistance by police 225 Rule 151 Attachment of debts and shares, etc. 225 Rule 152 Attachment of property in custody of courts or Public Officer 226 Rule 153 Attachment of interest in partnership 226 Rule 154 Disposal of proceeds of sale of goods or conveyance and movable or immovable property 226 Rule 155 Recovery through land revenue authority 227 Rule 156 Recovery through court 227 Rule 157 Recovery from surety 227 Rule 158 Payment of tax and other amounts in instalments 227 Rule 159 Provisional attachment of property 228 2026 Table of Contents 15 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Rule 160 Recovery from company in liquidation 229 Rule 161 Continuation of certain recovery proceedings 229 [Chapter XIX] Offences and Penalties Rule 162 Procedure for compounding of offences 230 Rule 163 Consent based sharing of information 232 Rule 164A Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73.

233 2026 UPGST RULES, 2017 1 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad THE UTTAR PRADESH GOODS AND SERVICES TAX RULES, 2017 Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the constitution, the Governor is pleased to order the publication of the following English translation of Government notification no KA.NI.-2-819/XI-9(42)/ 17- U.P.

GST Rules-2017-Order-(04) -2017 dated June 28, 2017:

NOTIFICATION KA.NI.-2-819 /XI-9(42)/ 17 - U.P. GST Rules-2017-Order-(04)-2017 Lucknow: Dated: June 28 , 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act .no. 1 of 2017), the Governor is pleased to make the following rules, namely:- The Uttar Pradesh Goods and Services Tax Rules, 2017 Chapter I PRELIMINARY

1. Short title, [Omitted]1 and Commencement.-

(1) These rules may be called the Uttar Pradesh Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 29 June, 2017.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) ―Act‖ means the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P.

Act no. 1 of 2017);

(b) ―Form‖ means a Form appended to these rules;

(d) ―Special Economic Zone‖ shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) Words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

1. The Word "Extent" omitted by The Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-858/XI-9(42)/17-U.P.GST Rules-2017- Order-(25) dated 30th June, 2017. w.e.f. 29.06.2017 2026 UPGST RULES, 2017 2 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Chapter II [Composition Levy]2

3. Intimation for composition levy.-

(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:

Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.

[Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of subrule (4) of rule 44 upto the 31st day of July, 2020.]3 [(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a

2. Substituted for the words "Composition Rules" by The Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019 published vide Notification No. KA.NI.-2-805/XI- 9(42)/17-U.P.G.S.T. Rules-2017-Order-(34)-2019 dated 28th May, 2019.

3. Inserted by The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 published vide Notification No. 440/XI-2-9(42)/17-U.P. GST Rules-2017-Order-(122)- 2020 dated 18th May, 2020. w.e.f. 31.07.2020 2026 UPGST RULES, 2017 3 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of [one hundred and eighty days]4 from the day on which such person commences to pay tax under section 10:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.5]6

(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of [ninety days]7 from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.

(5) Any intimation under sub-rule (1) [or sub-rule (3) or sub-rule (3A)]8 in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.

4. Effective date for composition levy.-

(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3)

4. Substituted for the words "ninety days" by The Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018 published vide Notification No. KA.NI.-2-155/XI-9(42)/17- U.P. GST Rules-2017-Order-(103)-2018 dated 31st January, 2018 w.e.f. 23rd January, 2018.

5. Inserted by The Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017 published vide Notification No. KA.NI-2-1422/XI-9(42)/17-U.P. GST Rules-2017-Order-(51)- 2017 dated 28th September, 2017.

6. Substituted by The Uttar Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-1607/XI-9(42)/17-U.P.GST Rules-2017-Order-(66)- 2017 dated 31st October, 2017 w.ef. 31.07.2020. Prior to substitution clause reads as under :- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 within a period of ninety days from the said date:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.

7. Substituted for the words "sixty days" by The Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-1278/XI-9(42)/17-U.P. GST Rules-2017-Order-(44)-2017 dated 07th September, 2017 w.e.f. 17th August, 2017.

8. Substituted for the words "or sub-rule (3)" by The Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017 published vide Notification No. KA.NI-2-1422/XI-9(42)/17-U.P.

GST Rules-2017-Order-(51)-2017 dated 28th September, 2017.

2026 UPGST RULES, 2017 4 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad of rule 3 and the appointed day where the intimation is filed under sub-rule

(1) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.

5. Conditions and restrictions for composition levy.-

(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;

(c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under subsection (4) of section 9;

(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both;

(e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year;

(f) he shall mention the words ―composition taxable person, not eligible to collect tax on supplies‖ at the top of the bill of supply issued by him; and

(g) he shall mention the words ―composition taxable person‖ on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business.

(2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules.

6. Validity of composition levy.-

(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under subsection (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM 2026 UPGST RULES, 2017 5 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.

(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied.

(5) Upon receipt of the reply to the show cause notice issued under sub-rule

(4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be.

(6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP- 07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.

(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule

(5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.

7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- [ Sl.

No.

Section under which composition levy is opted Category of registered persons Rate of tax

(1) (1A) (2) (3)

1. Sub-sections (1) and (2) of Section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government Half percent of the turnover in the State.

2. Sub-sections (1) Suppliers making supplies Two and a half 2026 UPGST RULES, 2017 6 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad and (2) of Section 10 referred to in clause (b) of paragraph 6 of Schedule II percent of the turnover in the State.

3. Sub-section (1) and (2) of Section 10 Any other supplier eligible for composition levy under subsections (1) and (2) of Section

10.

Half percent of the turnover of taxable supplies of goods and services in the State

4. Sub-section (2A) of Section 10 Registered persons not eligible under the composition levy under sub-section (1) and (2), but eligible to opt to pay tax under Sub-section (2A), of Section 10.

Three percent of the turnover of supplies of goods and services in the State.".

9. Substituted the table by The Uttar Pradesh Goods and Services Tax (Forty Second Amendment) Rules, 2020 published vide Notification No. 791/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(142)-2020 dated 04th September, 2020 w.e.f. 01st April, 2020.

2026 UPGST RULES, 2017 7 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad Chapter III REGISTRATION

8. Application for registration.- [(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant"), except–

(i) a non-resident taxable person;

(ii) a person required to deduct tax at source under section 51;

(iii) a person required to collect tax at source under section 52;

(iv) a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.]10

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes [and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number]11.

10. Substituted by The Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023 Published vide Notification No.-01/XI-2-24-9(42)/17-T.C.68-U.P.GST Rules-2017- Order-(310)-2024 Lucknow : Dated : January 04, 2024 w.e.f. 01.10.2023. Prior to substitution sub-rule (1) reads as under :- Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as ―the applicant‖) shall, before applying for registration, declare his Permanent Account Number, [Omitted]10, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

[Omitted]

Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

11. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023 w.e.f. 26.12.2022 2026 UPGST RULES, 2017 8 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad [(b) Omitted

(3) On successful verification of the Permanent Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.

Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometricbased Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this subrule and the application shall be deemed to be complete only after completion of the process laid down under this proviso.]13

12. Omitted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023 w.e.f. 26.12.2022. Prior to omission clauses reads as under :-

(b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and

(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.

13. Substituted by The Uttar Pradesh Goods and Services Tax (Sixtieth Amendment) Rules, 2023 Published Vide Notification No.-511/XI-2-23-9(42)/17-T.C. 66-U.P. GST Rules-2017- Order-(274)-2023 Lucknow : Dated : April 24, 2023. w.e.f. 26.12.2022. Prior to Substitution sub-rule 4-A reads as under :- (4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the 2026 UPGST RULES, 2017 9 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad [Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.]14

(5) On receipt of an application under sub-rule (4) [or sub-rule (4A)]15, an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

9. Verification of the application and approval.-

(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of [seven]16 working days from the date of submission of the application.

[Provided that where-

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or [(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.

14. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024 published vide Notification No.- 721/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017- Order-(328)-2024 dated 26th October, 2024. w.e.f. 10.07.2024.

15. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023

16. Substituted for the word "three" by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules- 2017-Order-(172)-2021 dated 29th January, 2021.

2026 UPGST RULES, 2017 10 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad based on data analysis and risk parameters, for carrying out physical verification of places of business; or]17

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business [omitted]18, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.]19

(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of [seven]20 working days from the date of submission

17. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023 w.e.f. 26.12.2022

18. The Words "in the presence of the said person" omitted by The Uttar Pradesh Goods and Services Tax (Sixty-first Amendment) Rules, 2023 Published Vide Notification No.- 1165/XI-2- 23-9(42)/17-T.C. 67-U.P.GST Rules-2017-Order-(299)-2023 Lucknow; Dated : November 17, 2023 w.e.f. 4.08.2023

19. Substituted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)- 2021 dated 29th January, 2021. Prior to substitution clause reads as under :- [[Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.]*]** *Inserted by The Uttar Pradesh Goods and Services Tax (Thirty Eight Amendment) Rules, 2020 published vide Notification No. 435/XI-2-9(42)/17-U.P. GST Rules-2017-Order-(119)-2020 dated 11th May, 2020 w.e.f. 01st April, 2020.

**Substituted by The Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules, 2020 published vide Notification No. 1365/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(168)- 2020 dated 17th December, 2020 w.e.f. 21st August, 2020 prior to substitution clause reads as under :-

Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.

20. Substituted for the word "three" by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules- 2017-Order-(172)-2021 dated 29th January, 2021.

2026 UPGST RULES, 2017 11 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.

[[Provided that where-

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or [(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]21

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]22 [Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.]23

Explanation.- For the purposes of this sub-rule, the expression ―clarification‖ includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.

(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the

21. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023 w.e.f. 26.12.2022

22. Substituted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)- 2021 dated 29th January, 2021. Prior to substitution clause reads as under :-

Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.

23. Inserted by The Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules, 2020 published vide Notification No. 1365/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(168)- 2020 dated 17th December, 2020 w.e.f. 21st August, 2020.

2026 UPGST RULES, 2017 12 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad clarification, information or documents furnished, he [may]24, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

[(5) If the proper officer fails to take any action, -

(a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to subrule (1); or

(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.]25 [9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on

24. Substituted for the word "shall" by The Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules, 2020 published vide Notification No. 1365/XI-2-20-9(42)/17-U.P.

GST Rules-2017-Order-(168)-2020 dated 17th December, 2020 w.e.f. 21st August, 2020.

25. Substituted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)- 2021 dated 29th January, 2021. Prior to substitution clause reads as under :- [(5) If the proper officer fails to take any action,-

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under sub-section (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.]* *Substituted by The Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules, 2020 published vide Notification No. 1365/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(168)- 2020 dated 17th December, 2020 w.e.f. 21st August, 2020 prior to substitution clause reads as under:-

(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of the application; or

(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.

2026 UPGST RULES, 2017 13 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.]26

10. Issue of registration certificate.-

(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9 [rule 9A and rule 14A,]27, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-

(a) two characters for the State code;

(b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;

(d) one checksum character.

(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.

(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9.

(4) Every certificate of registration shall be [duly signed or verified through electronic verification code]28 by the proper officer under the Act.

(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under subrule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

[10A. Furnishing of Bank Account Details.- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have

26. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-Ninth Amendment) Rules, 2025 published vide Notification No.-1837/XI-2-25-9(42)/17-T.C.-75-U.P.GST Rules-2017- Order-(367)-2025 dated 26th November, 2025 w.e.f. 01.11.2025.

27. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-Ninth Amendment) Rules, 2025 published vide Notification No.-1837/XI-2-25-9(42)/17-T.C.-75-U.P.GST Rules-2017- Order-(367)-2025 dated 26th November, 2025 w.e.f. 01.11.2025.

28. Substituted for the words "digitally signed" by The Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-858/XI-9(42)/17- U.P.GST Rules-2017-Order-(25) dated 30th June, 2017 w.e.f. 29th June, 2017.

2026 UPGST RULES, 2017 14 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad been granted registration under rule 12 or, as the case may be rule 16, shall [within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal]29.]30 [Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]31 [10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

Table S.

No.

Purpose

(1) (2)

1. For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23

2. For filing of refund application in FORM RFD-01 under rule 89

3. For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: –

29. Substituted for "as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account which is in name of the registered person and obtained on Permanent Account Number of the registered person, or any other information, as may be required on the common portal in order to comply with any other provision" by The Uttar Pradesh Goods and Services Tax (Sixty-first Amendment) Rules, 2023 Published Vide Notification No.- 1165/XI-2-23-9(42)/17-T.C. 67-U.P.GST Rules- 2017-Order-(299)-2023 Lucknow; Dated : November 17, 2023 w.e.f. 4.08.2023

30. Inserted by The Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019 published vide Notification No. KA.NI.-2-1168/XI-9(42)/17-U.P.GST Rules-2017-Order-(49)- 2019 dated 06th August, 2019

31. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty Third Amendment) Rules, 2022 published vide Notification No. 1227/XI-2-21-9(42)/17 T.C.58-U.P. GST Rules-2017-Order-

(226)-2022 dated 07th January, 2022 w.e.f. 24th September, 2021.

2026 UPGST RULES, 2017 15 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

(a) her/his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.]32 [11. Separate registration for multiple places of business within a State or a Union territory.-

(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-

(a) such person has more than one place of business as defined in clause

(85) of section 2;

(b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;

(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

Explanation. - For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.

(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.]33

32. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty Third Amendment) Rules, 2022 published vide Notification No. 1227/XI-2-21-9(42)/17 T.C.58-U.P. GST Rules-2017-Order-

(226)-2022 dated 07th January, 2022 w.e.f. 24th September, 2021.

33. Substituted by The Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019 published vide Notification No. KA.NI.-2-805/XI-9(42)/17-U.P.G.S.T. Rules-2017- Order-(34)-2019 dated 28th May, 2019 prior to substitution rule reads as under :- 2026 UPGST RULES, 2017 16 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-

(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

[(1A) A person applying for registration to [deduct or]34 collect tax in accordance with the provisions of [section 51, or, as the case may be]35 section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in

PART A.]36

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.

11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-

(a) such person has more than one business vertical as defined in clause (18) of section 2;

(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9;

(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.

Explanation.- For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.

(2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

34. Inserted by The Uttar Pradesh Goods and Services Tax (Thirty First Amendment) Rules, 2019 published vide Notification No. KA.NI-2-1238 /XI-9(42)/17- U.P.GST Rules-2017-Order-

(51)-2019 dated 19th August, 2019.

35. Inserted by The Uttar Pradesh Goods and Services Tax (Thirty First Amendment) Rules, 2019 published vide Notification No. KA.NI-2-1238 /XI-9(42)/17- U.P.GST Rules-2017-Order-

(51)-2019 dated 19th August, 2019.

36. Inserted by The Uttar Pradesh Goods and Services Tax (Twenty Sixth Amendment) Rules, 2019 published vide Notification No. KA.NI-2-21/XI-9(42)/17-U.P.GST Rules-2017-Order-(20)- 2019 dated 18th February, 2019.

2026 UPGST RULES, 2017 17 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

(3) Where, [on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or]37 upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:

Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.

13. Grant of registration to non-resident taxable person.-

(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:

Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

(4) The application for registration made by a non-resident taxable person shall be [duly signed or verified through electronic verification code]38 by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.

37. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 Published Vide Notification No.- 04/XI-2-23-9(42)/17-T.C.65-U.P.GST Rules- 2017- Order-(267)-2023 Lucknow : Dated : March 20, 2023 w.e.f. 26.12.2022

38. Substituted for the words "signed" by The Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-858/XI-9(42)/17-U.P.GST Rules-2017-Order-(25) dated 30th June, 2017 w.e.f. 29th June, 2017.

2026 UPGST RULES, 2017 18 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient [or to a person supplying online money gaming from a place outside India to a person in India]39.-

(1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient [or any person supplying online money gaming from a place outside India to a person in India]40 shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the State Government on the recommendations of the Council.

[14A. Option for taxpayers having monthly output tax liability below threshold limit.-

(1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule.

(2) Any person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.

(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same Permanent Account Number.

(4) Upon successful authentication of Aadhar number, the applicant referred to in sub- rule (1) shall be granted registration electronically by the common portal, within three working days from the date of submission of application.

(5) The registered person who intends to withdraw from the option availed under sub- rule (1), shall file an application, in FORM GST REG-32, duly signed or verified through electronic verification code on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

39. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023 Published vide Notification No.-01/XI-2-24-9(42)/17-T.C.68-U.P.GST Rules-2017-Order-

(310)-2024 Lucknow : Dated : January 04, 2024 w.e.f. 01.10.2023

40. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023 Published vide Notification No.-01/XI-2-24-9(42)/17-T.C.68-U.P.GST Rules-2017-Order-

(310)-2024 Lucknow : Dated : January 04, 2024 w.e.f. 01.10.2023 2026 UPGST RULES, 2017 19 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

Provided that the registered person shall not be allowed to file such application unless he has furnished, -

(a) returns for a period of minimum three months, where such application is filed before 1st April, 2026;

(b) returns for a period of minimum one tax period, where such application is filed on or after 1st April, 2026; and

(c) all the returns due for the period from the effective date of registration till the date of application for withdrawal:

Provided further that the registered person shall be allowed to file such application where no proceedings under section 29 have been initiated against such registered person.

(6) Where there is any change in particulars furnished in FORM GST REG-01 by the person who has been granted registration under this rule, the said registered person shall get the particulars amended under rule 19 before filing an application for withdrawal under sub-rule (5)

(7) Based on data analysis and risk parameters on the common portal, the provisions of sub-rule (4A) of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar authentication, taking photograph of the applicant along with verification of original copy of documents uploaded along with registration application in FORM GST REG-01, shall, so far as may be, apply to application for withdrawal filed under sub- rule (5).

(8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, shall, mutatis mutandis, apply to the application filed under sub-rule (5).

(9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the provisions of rule 9.

(10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which shall be made available to the registered person on the common portal.

(11) The registered person who has received an order issued under sub-rule

(10) allowing withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered persons, exceeding the output tax liability as referred to in sub-rule (1), from the first day of succeeding month in which the said order has been issued.

(12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability specified in sub-rule (1) for the period prior to the first day of succeeding month in which the said order has been issued.

(13) Where proceedings for cancellation of registration have been initiated by the proper officer after the filing of withdrawal application and the said proceedings are pending, the withdrawal application under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to approval of 2026 UPGST RULES, 2017 20 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such case.]41

15. Extension in period of operation by casual taxable person and nonresident taxable person.-

(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.

(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.

16. Suo moto registration.-

(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.

(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.

(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12:

Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.

(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).

(5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1).

[16A. Grant of temporary identification number.- Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG- 12.]42

41. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-Ninth Amendment) Rules, 2025 published vide Notification No.-1837/XI-2-25-9(42)/17-T.C.-75-U.P.GST Rules-2017- Order-(367)-2025 dated 26th November, 2025 w.e.f. 01.11.2025.

42. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-sixth Amendment) Rules, 2025 published vide Notification No. 330/XI-2-25-9(42)/17-T.C.-72-U.P.GST Rules-2017- Order-(348)-2025 dated 17th April, 2025.

2026 UPGST RULES, 2017 21 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

17. Assignment of Unique Identity Number to certain special entities.-

(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of subsection (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

[(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India.]43

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form [or after receiving a recommendation from the Ministry of External Affairs, Government of India]44, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG- 06 within a period of three working days from the date of the submission of the application.

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.-

(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

19. Amendment of registration.-

(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 [or in the intimation furnished by the composition taxpayer in FORM GST CMP-02]45 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

43. Inserted by The Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 published vide Notification No. KA.NI.-2-139/XI-9(42)/17-U.P.GST Rules-2017-Order-(102)- 2018 dated 30th January, 2018 w.e.f. 29th December, 2017.

44. Inserted by The Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-1278/XI-9(42)/17-U.P. GST Rules-2017-Order-(44)- 2017 dated 07th September, 2017 with effect from 29th June, 2017.

45. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-sixth Amendment) Rules, 2025 published vide Notification No. 330/XI-2-25-9(42)/17-T.C.-72-U.P.GST Rules-2017- Order-(348)-2025 dated 17th April, 2025 w.e.f. 23.01.2025.

2026 UPGST RULES, 2017 22 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad

Provided that – (a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG- 15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;

(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;

(d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:

Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under [sub-rule (2) of rule 8]46.

[(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.]47

(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered

46. Substituted for the words "the said rule" by The Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-858/XI-9(42)/17- U.P.GST Rules-2017-Order-(25) dated 30th June, 2017.

47. Inserted by The Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 published vide Notification No. KA.NI.-2-139/XI-9(42)/17-U.P.GST Rules-2017-Order-(102)- 2018 dated 30th January, 2018 w.e.f. 29th December, 2017.

2026 UPGST RULES, 2017 23 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under subrule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.

(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under subrule (1) and pass an order in FORM GST REG -05.

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the application, or

(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under subsection (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:

[Omitted]48

Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.

21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-

(a) does not conduct any business from the declared place of business; or

48. Proviso omitted by The Uttar Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018 published vide Notification No. KA.NI.-2-155/XI-9(42)/17-U.P. GST Rules-2017- Order-(103)-2018 dated 31st January, 2018 w.e.f. 23rd January, 2018.

2026 UPGST RULES, 2017 24 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad [(b) issues invoice or bill without supply of goods or services [or both]49 in violation of the provisions of the Act, or the rules made thereunder; or

(c) violates the provisions of section 171 of the Act or the rules made thereunder.]50 [(d) violates the provision of rule 10A.]51 [(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or

(f) furnishes the details of outward supplies in FORM GSTR-1 [, as amended in FORM GSTR-1A if any,]52 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or

(g) violates the provision of rule 86B.]53 [(ga) violates the provisions of third or fourth proviso to sub- rule (1) of rule 23; or]54 [(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;

(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.]55

49. Inserted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)- 2021 dated 29th January, 2021.

50. Substituted by The Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 published vide Notification No. KA.NI.-2-858/XI-9(42)/17-U.P.GST Rules-2017-Order-(25) dated 30th June, 2017. Prior to substitution clause reads as under :-

(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.

51. Inserted by The Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019 published vide Notification No. KA.NI.-2-1168/XI-9(42)/17-U.P.GST Rules-2017-Order-(49)- 2019 dated 06th August, 2019

52. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024 published vide Notification No.- 721/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017- Order-(328)-2024 dated 26th October, 2024. w.e.f. 10.07.2024.

53. Inserted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)- 2021 dated 29th January, 2021.

54. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024 published vide Notification No.- 721/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017- Order-(328)-2024 dated 26th October, 2024. w.e.f. 10.07.2024.

55. Inserted by The Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022 Published vide Notification No.- 1010/XI-2-22-9[42]/17-T.C.62-U.P.GST Rules-2017- Order-(256)-2022 Lucknow : Dated : December 22, 2022 w.e.f. 1.10.2022 2026 UPGST RULES, 2017 25 Compiled by State Tax Department, U.P. in Association with National Law Book Publications, Ghaziabad [Rule 21A. Suspension of registration.-

(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.

(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may [Omitted]56 suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.

[(2A) Where,-

(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in FORM GSTR-1 [as amended in FORM GSTR-1A if any,]57 or the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 [or in FORM GSTR-1A of the previous tax period, if any]58, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, or

(b) there is a contravention of the provisions of rule 10A by the registered person, the registration of such person shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences, anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.]59

56. The Words ", after affording the said person a reasonable opportunity of being heard," omitted by The Uttar Pradesh Goods and Services Tax (Forty Eight Amendment) Rules, 2021 published vide Notification No. 02/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(172)-2021 dated 29th January, 2021.

57. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024 published vide Notification No.- 721/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017- Order-(328)-2024 dated 26th October, 2024. w.e.f. 10.07.2024.

58. Inserted by The Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024 published vide Notification No.- 721/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017- Order-(328)-2024 dated 26th October, 2024. w.e.f. 10.07.2024.

59. Substituted by The Uttar Pradesh Goods and Services Tax (Sixty-first Amendment) Rules, 2023 Published Vide Notification No.- 1165/XI-2-23-9(42)/17-T.C. 67-U.P.GST Rules-2017- Order-(299)-2023 Lucknow; Dated : November 17, 2023 w.e.f. 4.08.2023. Prior to Substitutio

UPGST RULES 2017 AS AMENDED UPTO 63rd Amendment dated 27.02.2024

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